If the period of twelve months has elapsed without the original or substitute consignee acquiring the goods

When, within the period of twelve months following the arrival of the goods in the Member State of destination within the framework of an agreement for the sale of goods on consignment, the goods are not acquired by the initial recipient or by the substitute, nor have they been returned to the territory of application of the Tax, an operation assimilated to a delivery of goods for consideration in the territory of application of the Tax will occur.

From another perspective, in the case of goods transferred from another Member State to the territory of application of the Tax within the framework of an agreement for the sale of goods in consignment, when within the period of twelve months following the arrival of the goods to said territory within the framework of an agreement for the sale of goods on consignment, are not acquired by the initial recipient or by the substitute, nor have they been returned to said Member State, there will be an intra-Community acquisition of goods in the territory of application of the Tax.